本文分析了我国国有企业改革过程中治理层面的严重缺陷 ,指出 :在外部市场化约束机制尚不健全时 ,亟需建立对经营者和代行国有股东职能的政府官员的充分激励和有效约束机制。对于国有经济退出竞争性领域及独立董事制度 ,提出了不同于流行观点的看法 This paper analyzes the serious flaws of governance in the process of SOE reform in our country and points out that in the absence of the external market-oriented restraint mechanism, it is urgent to establish a sufficient incentive and effective restraint mechanism for managers and government officials who act as state-owned shareholders. For the state-owned economy to exit the competitive field and independent director system, put forward different views from the popular point of view